The European Court of Justice examines the conformity of German co-determination under European law.Professor of law Bernard Johann Mulder, University of Oslo, argues that, in the case at issue, national law is not incompatible with EU law. Consequently, there is no discrimination on the grounds...

Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules...

The implementation of European Union directives into national law is at the discretion of member states. We analyze incentives for member states to deviate from these directives when the European Commission may sue a defecting member state and rulings at the European Court of Justice (ECJ) are...

"Unity in Diversity" was the fortunate motto of the otherwise unfortunate Draft Constitutional Treaty. The motto did not make it into the Treaty of Lisbon. This essay argues that it deserves to be kept alive albeit in a new constitutional perspective, namely the re-conceptualisation of European...

The principle of national treatment, or the non-discrimination clause, is a principle that applies across many fields of international economic law. This book offers a horizontal examination of the principle as it applies within international trade law, international investment law, and...

This paper argues that the consequences of the ‘fragmentation’ of the European patent system are more dramatic than the mere prohibitive costs of maintaining a patent in force in many jurisdictions. First, detailed analysis of judicial systems in several European countries and four case...